519 U.S. 347 519 U.S. 347117 S.Ct. 849136 L.Ed.2d 818 UNITED STATES, Petitioner,v.Marian BROCKAMP, Administrator of the Estate of Stanley B. McGill, Deceased. No. 95-1225. Supreme Court of the United States Argued Dec. 3, 1996. Decided Feb. 18, 1997*. Syllabus ** After the taxpayer in each of these cases paid the Internal Revenue Service money […]